The company’s business is spread across the United States, eastern Canada and the UK.

HeidelbergCement agreed to buy Hanson Plc, which also includes Hanson Building, for 8 billion pounds in 2007 to create the world’s second-largest company in construction materials.

However, Heidelberg has been aiming to offload its U.S. and British building products business this year to have the best chance of buying cement assets that Lafarge and Holcim must sell when they merge, Reuters reported in July citing sources.

Hanson Building's filing included a nominal fundraising target of about $100 million. (1.usa.gov/1m5kRAw)

The filing did not reveal how many shares the company planned to sell or their expected price.

The company intends to list its common stock on the New York Stock Exchange but did not specify the symbol.

HeidelbergCement BP Ltd, the wholly-owned subsidiary of the German cement manufacturer, is selling all the shares in the offering. Hanson Building will not receive any proceeds from the offering.

Hanson Building reported net income of $14.9 million for the six months ended June, compared with a loss of $252.7 million a year earlier. Net sales, however, dropped about 47 percent to $597.4 million.

The amount of money a company says it plans to raise in its first IPO filings is used to calculate registration fees. The final size of the IPO could be different. (Reporting by Avik Das in Bangalore; Editing by Sriraj Kalluvila and Maju Samuel)